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Nature and Significance of Book keeping

Topic 1 of 18 in the JAMB Principles of Accounts syllabus for 2026/2027. Study the contents and notes below, then check yourself against the objectives.

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Contents & notes: what this topic covers

Under Nature and Significance of Book keeping, the JAMB Principles of Accounts syllabus expects you to study:

  • 1. Nature and Significance of Book keeping and Accounting a. Development of Accounting (including branches of accounting) b. Objectives of Book Keeping and accounting c. Users and characteristics of Accounting information d. Principles, concepts and conventions of Accounting (nature, significance and application) e. Role of Accounting records and information f. Career opportunities in Book Keeping and Accounting

Study notes & guidance

Study Nature and Significance of Book keeping using a recommended Principles of Accounts textbook that follows the JAMB syllabus. Work through the contents listed above one by one, make brief notes in your own words, and then practise as many questions on this topic as you can — in Principles of Accounts, understanding and steady practice matter far more than memorising. Use the objectives below as a checklist: if you can do each one confidently, you have mastered this topic.

Objectives — candidates should be able to

After studying Nature and Significance of Book keeping, you should be able to:

  1. Differentiate between Book Keeping and Accounting;
  2. Understand the historical background of Book Keeping and Accounting;
  3. Apply the right principles, concepts and conventions to solving Accounting problems;
  4. Understand the role of Accounting information in decision making;
  5. Identify the types/branches of Accounting such as Cost Accounting, Management Accounting, Auditing, Financial Accounting, Forensic Accounting, Social and Environmental Accounting, Government Accounting and Taxation; and
  6. Identify the different career opportunities in Book Keeping and Accounting.

These objectives are from the official JAMB syllabus. Use them as a checklist — if you can do each one confidently, you have mastered this topic.

Then practise: the fastest way to lock in a topic is to test yourself under time. Go to CBT practice →

Source: official JAMB UTME Principles of Accounts syllabus (IBASS, jamb.gov.ng). Reproduced for study use. Last checked: 17 Sept 2026. Always confirm the current syllabus on the official portal.

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